Published on 22 Mar 04
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- the range of trust transactions caught (payments, loans and debt forgiveness)
- unpaid present entitlements
- unrealised gains - distributions and payments
- other Division 7A provisions amended
- excluded transactions
- operative dates for the legislation.
Terry Lewis FTIA is a partner at Lewis Richmond. Terry’s knowledge and experience spans a broad range of tax issues relating to SME’s, including capital gains tax, tax losses and Division 7A.
Current at 16 July 2008
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